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NY I80887




June 6, 2002

CLA-2-16:RR:NC:2:231 I80887

CATEGORY: CLASSIFICATION

TARIFF NO.: 1604.19.2000; 1604.19.3000

Ms. Achaya Tantharatana
Authentic Thai Import House (AT Import House) 18662 MacArthur Boulevard, Suite 200
Irvine, CA 92612

RE: The tariff classification of canned fish from Thailand.

Dear Ms. Tantharatana:

In your letter, dated April 16, 2002, you requested a tariff classification ruling.

The merchandise is described thus:

Lightly smoked, canned sardines (Amblygaster clupeoides) packed in soybean oil. The ingredients are whole fish, neither skinned nor boned, and soybean oil (containing smoke powder). The net weight is 4.5 ounces. Canned sardines (Amblygaster clupeoides) packed in tomato sauce. The ingredients are whole fish, neither skinned nor boned, tomato sauce (comprised of tomato paste and water), and salt. The net weight is 4.5 ounces. Canned sardines (Amblygaster clupeoides) packed in chili sauce. The ingredients are whole fish, neither skinned nor boned, tomato sauce (tomato paste and water), chili powder, and salt. The net weight is 4.5 ounces Canned sardines (Amblygaster clupeoides) packed in mustard sauce. The ingredients are whole fish, neither skinned nor boned, mustard sauce, and salt. The mustard sauce consists of mustard powder (mustard seed, modified food starch, salt, xanthan gum, and turmeric) and water. The net weight is 4.5 ounces. Canned sardines (Amblygaster clupeoides) packed in oil with chili. The ingredients are whole fish, neither skinned nor boned, soybean oil, and chili. The net weight is 4.5 ounces.

Note 2 to Chapter 16 states, “The fish and crustaceans specified in the subheadings of heading No. 16.04 or 16.05 under the common names only, are of the same species as those mentioned in Chapter 3 under the same name.” The subheadings of chapter 3, which provide for sardines (i.e., subheadings 0302.61 and 0303.71, HTS) identify sardines as Sardina pilchardus and Sardinops spp., sardinella as Sardinella spp., and brisling or sprats as Sprattus sprattus. The instant fish, Amblygaster clupeoides, is not a species of sardines for tariff purposes. Accordingly, classification will be in the residual provision for other fish in heading 1604.19, HTS.

The applicable subheading for canned fish packed in soybean oil (item 1) and canned fish packed in oil with chili (item 5), will be 1604.19.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), in airtight containers, in oil, other. The rate of duty will be 4 percent ad valorem.

The applicable subheading for canned fish packed in tomato sauce (item 2), in chili sauce (item 3), and in mustard sauce (item 4), will be 1604.19.2000, HTS, which provides for prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, fish, whole or in pieces, but not minced, other (including yellowtail), in airtight containers, not in oil, other. The rate of duty will be 4 percent ad valorem.

Subheadings 1604.19.2000, HTSUS, and 1604.19.3000, HTSUS, are currently listed as eligible subheadings for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under these subheadings, which are products of Thailand, may be entitled to duty free treatment under this GSP provision, upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

This fish may be subject to labeling and other regulations administered by the U.S. Food and Drug Administration. Requests for information regarding applicable regulations administered by the FDA may be addressed to that agency at the following location:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

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